STATUTORY BODIES (ACCOUNTS AND AUDIT) ACT Act 2 of July 1972 STATUTORY BODIES (ACCOUNTS AND AUDIT) ACT. Revised Laws of Mauritius

Transcription

1 Revised Laws of Mauritius STATUTORY BODIES (ACCOUNTS AND AUDIT) ACT 2 of July 1972 ARRANGEMENT OF SECTIONS SECTION 1. Short title 2. Interpretation 3. Powers of Minister 3A. Interest in agency or body of persons restricted 4. Accounting records 4A. Strategic plan 4B. Annual estimates 5. Auditor 6. Powers of auditor 6A. Annual report 7. Submission of annual report 7A. Disciplinary action for non-compliance 8. Auditor s report 9. Board s report 9A. This to prevail 10. Regulations Transitional provisions FIRST SCHEDULE SECOND SCHEDULE STATUTORY BODIES (ACCOUNTS AND AUDIT) ACT 1. Short title This may be cited as the Statutory Bodies (Accounts and Audit). 2. Interpretation In this audit has the same meaning as in the Financial Reporting ; auditor means a person appointed as such under section 5; Board means the managing committee of a statutory body; capital project means an intervention relating to acquisition or preservation, or to both acquisition and preservation, of non-financial assets for meeting defined objectives and consisting of a set of interrelated activities to be carried out within a specified budget and a time-schedule; financial statements, in relation to a financial year (a) means (i) a statement of financial position; (ii) a statement of financial performance; (iii) a statement of changes in net assets or equity; (iv) a statement of cash flow; and (v) in respect of a statutory body specified in Part I of the Second Schedule, a statement of comparison of annual estimates and actual amounts; and S39 1 [Issue 7]

2 Statutory Bodies (Accounts and Audit) (b) includes notes, comprising a summary of significant accounting policies and other explanatory notes; financial year has the same meaning as in section 2A of the Finance and Audit ; IFAC has the same meaning as in the Financial Reporting ; Minister means the Minister to whom responsibility for the statutory body concerned is assigned; qualified auditor means (a) an auditor licensed under the Financial Reporting ; and (b) the Director of Audit; statutory body means a body specified in the First Schedule. [S. 2 amended by s. 83 (1) of 45 of 2004 w.e.f. 20 January 2005; s. 22 (a) (i) of 1 of 2009 w.e.f. 1 July 2009; s. 22 (a) (ii) of 1 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; s. 19 (a) (i) of 20 of 2009 w.e.f. 19 December 2009; s. 19 (a) (ii) of 20 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; s. 17 (a) of 10 of 2010 w.e.f. 1 January 2011; s. 26 (a) of 26 of 2013 w.e.f. 1 January 2014; s. 17 (4) (a) of 1 of 2015 w.e.f. 1 January 2016.] 3. Powers of Minister The Minister may give to a Board directions of a general character as to the performance by the Board of its functions and duties as appear to the Minister to be requisite in the public interest, and the Board shall comply with those directions. 3A. Interest in agency or body of persons restricted (1) Except where otherwise expressly provided in the enactment establishing or setting up a statutory body, the statutory body shall not (a) establish or create any agency or body of persons, whether corporate or unincorporate; (b) acquire or hold any interest in any other agency or body of persons, whether corporate or unincorporate. (2) Any agency or body of persons referred to in subsection (1) established or created prior to 16 April 2009 shall be dissolved or wound up and the assets and liabilities taken over by the statutory body not later than 1 January 2011, unless the Minister approves otherwise. (3) A statutory body which holds an interest in any agency or body of persons referred to in subsection (1) shall, not later than 1 January 2011, dispose of such interest, unless the Minister approves that it may continue to do so. [S. 3A inserted by s. 22 (b) of 1 of 2009 w.e.f. 16 April 2009.] [Issue 7] S39 2

3 Revised Laws of Mauritius 4. Accounting records Every statutory body shall cause to be kept proper accounting records for the purpose of recording all the transactions relating to its undertakings, funds, activities and property. [S. 4 repealed and replaced by s. 22 (c) of 1 of 2009 w.e.f. 16 April 2009.] 4A. Strategic plan Every statutory body shall submit to the Minister, not later than 30 June in every year, in respect of the following financial year (a) in the case of a statutory body specified in Part I of the First Schedule, a 3-year strategic plan in line with the programmebased budgeting; or (b) in the case of a statutory body specified in Part II of the First Schedule, a 3-year strategic plan, indicating the visions and gaols of the statutory body with a view to attaining its objects and appreciation of the state of its affairs. [S. 4A inserted by s. 26 (b) of 26 of 2013 w.e.f. 1 January 2014.] 4B. Annual estimates Every statutory body shall, not later than 28 February in every year, submit to the Minister, in respect of the following financial year, estimates of income and expenditure, both recurrent and capital, prepared on a 3-financial year rolling basis, the estimates for the first year of every such period of 3 financial years requiring approval by the Minister. [S. 4A inserted by s. 22 (d) of 1 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; amended by s. 19 (b) of 20 of 2009 w.e.f. 19 December 2009; s. 26 (c) of 26 of 2013 w.e.f. 1 January 2014; repealed and replaced by s. 17 (4) (b) of 1 of 2015 w.e.f. 1 January 2016.] 5. Auditor (1) (a) Subject to paragraph (b), every Board shall, for every financial year, with the approval of the Minister, appoint an auditor to audit the financial statements of the statutory body. (b) Paragraph (a) shall not apply where the enactment establishing the statutory body provides that the Director of Audit shall audit its financial statements. (2) All expenses in connection with or incidental to an audit under this section shall be borne and paid by the statutory body. (3) No person shall be appointed as an auditor unless he is a qualified auditor. [S. 5 amended by s. 17 (b) of 10 of 2010 w.e.f. 1 January 2011] 6. Powers of auditor (1) Every auditor shall have access at all reasonable times to all the books and accounts of the statutory body, all vouchers in support of them, and all relevant books, papers and writings in the possession or control of the Board relating to them. S39 3 [Issue 7]

4 Statutory Bodies (Accounts and Audit) (2) The auditor so appointed may require, from all the members of the Board and all officers, agents and employees of the statutory body, such information and explanations as may be necessary for the purpose of the examination or audit. 6A. Annual report (1) Every statutory body shall cause to be prepared an annual report. (2) The annual report under subsection (1) shall consist of (a) the financial statements in respect of the financial year to which the report relates; and (b) a report on the activities of the statutory body during the financial year; and (c) a corporate governance report in accordance with the National Code of Corporate Governance. (2A) The financial statements referred to in subsection (2) (a) shall be signed by (a) the Chairperson or, in his absence, another member appointed by the Board; and (b) another member of the Board. (3) Every statutory body specified in (a) Part I of the Second Schedule shall prepare financial statements in compliance with the International Public Sector Accounting Standards (IPSAS) issued by IFAC; (b) Part II of the Second Schedule shall prepare financial statements in compliance with the financial reporting and accounting standards issued under section 72 of the Financial Reporting. (4) The Board of every statutory body shall be responsible for the proper and timely performance of the requirements of this section. (5) [S. 6A inserted by s. 22 (e) of 1 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; amended by s. 41 (a) of 14 of 2009 w.e.f. 1 August 2010; s. 19 (c) of 20 of 2009 w.e.f. 1 August 2010 in respect of financial year 2011 and in respect of every subsequent financial year; s. 17 (c) of 10 of 2010 w.e.f. 1 January 2011; s. 26 (d) of 26 of 2013 w.e.f. 1 January 2014; s. 17 (4) (c) of 1 of 2015 w.e.f. 1 January 2015.] 7. Submission of annual report (1) The chief executive officer of every statutory body shall, not later than 3 months after the end of every financial year, submit to the Board for approval the annual report referred to in section 6A in respect of that year. (2) After approval by the Board, the chief executive officer shall, not later than 30 April after the end of every financial year, submit the annual report to the auditor. [Issue 7] S39 4

5 Revised Laws of Mauritius (3) The auditor shall, within 6 months of the date of receipt of the annual report pursuant to subsection (2), submit the annual report and his audit report to the Board. [S. 7 repealed and replaced by s. 22 (f) of 1 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; amended by s. 17 (d) of 10 of 2010 w.e.f. 1 January 2011; s. 28 of 38 of 2011 w.e.f. the financial year 2011 and in respect of every subsequent financial year.] 7A. Disciplinary action for non-compliance Where, in the opinion of the Board, the chief executive officer or any other officer of a statutory body (a) has not properly performed his duties with the result that the requirements of sections 4A, 4B, 6A and 7 (1) and (2) cannot be complied with within the prescribed time; or (b) does not comply with this or the enactment establishing the statutory body, the Board may, after giving an opportunity for the officer to be heard, take appropriate disciplinary action against the officer. [S. 7A inserted by s. 22 (g) of 1 of 2009 w.e.f. 1 January 2011; amended by s. 17 (e) of 10 of 2010 w.e.f. 1 January 2011; s. 26 (e) of 26 of 2013 w.e.f. 1 January 2014.] 8. Auditor s report Every auditor shall report to the Board whether (a) he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purpose of the audit; (b) (c) (d) in his opinion, to the best of his information and according to the explanations given to him, the financial statements give a true and fair view of the financial performance of the statutory body for the financial year and of its financial position at the end of the financial year; (e) this and any directions of the Minister, insofar as they relate to the accounts, have been complied with; (f) in his opinion, and, as far as could be ascertained from his examination of the financial statements submitted to him, any expenditure incurred is of an extravagant or wasteful nature, judged by normal commercial practice and prudence; (g) in his opinion, the statutory body has been applying its resources and carrying out its operations fairly and economically. [S. 8 amended by s. 22 (h) of 1 of 2009 w.e.f. 1 January 2011; s. 19 (d) of 20 of 2009 w.e.f. 19 December 2009; s. 17 (f) of 10 of 2010 w.e.f. 1 January 2011.] S39 5 [Issue 7]

6 Statutory Bodies (Accounts and Audit) 9. Board s report (1) On receipt of the annual report including the audited financial statements and the audit report under section 7 (3), the Board shall, not later than one month from the date of receipt, furnish to the Minister such reports and financial statements. (1A) (1B) Every statutory body shall also prepare such other accounts as the Minister may require, and shall afford to him facilities for the verification of the information furnished, in such manner and at such time as the Minister may determine. (2) The Minister shall, at the earliest available opportunity, lay a copy of the annual report and audited accounts of every statutory body before the Assembly. [S. 9 amended by s. 22 (i) of 1 of 2009 w.e.f. 1 January 2011; s. 17 (g) of 10 of 2010 w.e.f. 1 January 2011.] 9A. This to prevail In the event of any conflict or inconsistency between this and any other enactment establishing or setting up the statutory body, this shall prevail. [S. 9A inserted by s. 22 (j) of 1 of 2009 w.e.f. 1 January 2011.] 10. Regulations The Minister may (a) make such regulations as he thinks fit for the purposes of this ; and (b) by regulations, amend the Schedules. [S. 10 repealed and replaced by s. 22 (k) of 1 of 2009 w.e.f. 16 April 2009; amended by s. 19 (e) of 20 of 2009 w.e.f. 19 December 2009.] Transitional provisions Every statutory body having an accounting period which ends on 31 December shall, not later than 31 October 2015, in respect of the period of 18 months ending on 30 June 2017, submit to the Minister an estimate of its income and expenditure for his approval. [S. 12 inserted by s. 17 (4) (d) of 1 of 2015 w.e.f. 1 January 2015.] Aapravasi Ghat Trust Fund Agricultural Marketing Board FIRST SCHEDULE [Section 2] STATUTORY BODIES s under which established/set up Aapravasi Ghat Trust Fund Mauritius Agricultural Marketing [Issue 7] S39 6

7 Revised Laws of Mauritius FIRST SCHEDULE continued s under which established/set up Arabic-speaking Union Arabic-speaking Union Beach Authority Beach Authority Bhojpuri-speaking Union Bhojpuri-speaking Union Board of Investment Investment Promotion Bus Industry Employees Welfare Fund Bus Industry Employees Welfare Fund Central Electricity Board Central Electricity Board Central Water Authority Central Water Authority Chagossian Welfare Fund Chagossian Welfare Fund Chinese-speaking Union Chinese-speaking Union Civil Service Family Protection Scheme Board Civil Service Family Protection Scheme Competition Commission Competition Conservatoire National de Musique Conservatoire National de Musique François Mitterrand Trust Fund François Trust Fund Construction Industry Development Construction Industry Development Board Board Creole-speaking Union Creole-speaking Union Early Childhood Care and Education Authority Early Childhood Care and Education Authority Employees' Welfare Fund Employees' Welfare Fund English-speaking Union English-speaking Union Export Processing Zones Development Authority Export Processing Zones Development Authority Fashion and Design Institute Fashion and Design Institute Financial Reporting Council Financial Reporting Council Financial Services Commission Financial Services Fishermen Investment Trust Fishermen Investment Trust Fishermen Welfare Fund Fishermen Welfare Fund Food and Agricultural Research and Extension Institute Food and Agricultural Research and Extension Institute Gambling Regulatory Authority Gambling Regulatory Authority Hindi-speaking Union Hindi-speaking Union Human Resource Development Council Human Resource Development Independent Broadcasting Authority Independent Broadcasting Authority Information and Communication Technologies Authority Information and Communication Technologies Irrigation Authority Irrigation Authority Islamic Cultural Centre Trust Fund Islamic Cultural Centre Trust Fund Law Reform Commission Law Reform Commission Le Morne Heritage Trust Fund Le Morne Heritage Trust Fund Loïs Lagesse Trust Fund Loïs Lagesse Trust Fund Mahatma Gandhi Institute Mahatma Gandhi Institute Malcolm de Chazal Trust Fund Malcolm de Chazal Trust Fund Marathi-speaking Union Marathi-speaking Union Mauritian Cultural Centre Trust Mauritian Cultural Centre Trust S39 7 [Issue 7]

8 Statutory Bodies (Accounts and Audit) FIRST SCHEDULE continued s under which established/set up Mauritius Broadcasting Corporation Mauritius Broadcasting Corporation Mauritius Cane Industry Authority Mauritius Cane Industry Authority Mauritius Council of Registered Librarians Mauritius Council of Registered Librarians Mauritius Examinations Syndicate Mauritius Examinations Syndicate Mauritius Ex-Services Trust Fund Mauritius Ex-Services Trust Fund Mauritius Film Development Corporation Mauritius Film Development Corporation Mauritius Institute of Education Mauritius Institute of Education Mauritius Institute of Health Mauritius Institute of Health Mauritius Institute of Training and Development Mauritius Institute of Training and Development Mauritius Marathi Cultural Centre Trust Mauritius Marathi Cultural Centre Trust Mauritius Meat Authority Meat Mauritius Museums Council Mauritius Museums Council Mauritius Oceanography Institute Mauritius Oceanography Institute Mauritius Ports Authority Ports Mauritius Qualifications Authority Mauritius Qualifications Authority Mauritius Renewable Energy Agency Mauritius Renewable Energy Agency Mauritius Research Council Mauritius Research Council Mauritius Revenue Authority Mauritius Revenue Authority Mauritius Sports Council Sports Mauritius Standards Bureau Mauritius Standards Bureau Mauritius Tamil Cultural Centre Trust Mauritius Tamil Cultural Centre Trust Mauritius Telugu Cultural Centre Trust Mauritius Telugu Cultural Centre Trust Mauritius Tourism Promotion Authority Mauritius Tourism Promotion Authority Media Trust Media Trust National Adoption Council National Adoption Council National Agency for the Treatment and Rehabilitation of Substance Abusers National Agency for the Treatment and Rehabilitation of Substance Abusers National Art Gallery National Art Gallery National Children's Council National Children's Council National Computer Board National Computer Board National Council for the Rehabilitation of Disabled Persons National Council for the Rehabilitation of Disabled Persons National Economic and Social Council National Economic and Social Council National Heritage Fund National Heritage Fund National Human Rights Commission Protection of Human Rights National Institute for Co-operative Entrepreneurship Co-operatives National Library National Library National Productivity and Competitiveness Council National Productivity and Competitiveness Council [Issue 7] S39 8

9 Revised Laws of Mauritius FIRST SCHEDULE continued s under which established/set up National Solidarity Fund National Solidarity Fund National Transport Corporation National Transport Corporation National Women's Council National Women's Council National Women Entrepreneur Council National Women Entrepreneur Council National Youth Council National Youth Council Nelson Mandela Centre for African Culture Trust Fund Nelson Mandela Centre for African Culture Trust Fund Open University of Mauritius Open University of Mauritius Outer Islands Development Corporation Outer Islands Development Corporation Private Secondary Schools Authority Private Secondary Schools Authority Professor Basdeo Bissoondoyal Trust Fund Professor Basdeo Bissoondoyal Trust Fund Public Officers' Welfare Council Public Officers' Welfare Council Rabindranath Tagore Institute Rabindranath Tagore Institute Rajiv Gandhi Science Centre Trust Fund Rajiv Gandhi Science Centre Trust Fund Ramayana Centre Ramayana Centre Rights Management Society Copyright 2014 Road Development Authority Road Development Authority Rose Belle Sugar Estate Board Rose Belle Sugar Estate Board Sanskrit-speaking Union Sanskrit-speaking Union Seafarers' Welfare Fund Seafarers' Welfare Fund Senior Citizens Council Senior Citizens Council Sir Seewoosagur Ramgoolam Botanic Garden Trust Sir Seewoosagur Ramgoolam Botanic Garden Trust Sir Seewoosagur Ramgoolam Foundation Sir Seewoosagur Ramgoolam Foundation Small Farmers Welfare Fund Small Farmers Welfare Fund Small and Medium Enterprises Development Authority Small and Medium Enterpris es Development Authority St Antoine Planters Co-operative Trust St Antoine Planters Co-operative Trust State Trading Corporation State Trading Corporation Sugar Cane Planters Trust Sugar Cane Planters Trust Sugar Industry Labour Welfare Fund Committee Sugar Industry Labour Welfare Fund Sugar Insurance Fund Board Sugar Insurance Fund Tamil-speaking Union Tamil-speaking Union Telugu-speaking Union Telugu-speaking Union Tertiary Education Commission Tertiary Education Commission Tourism Authority Tourism Authority Tourism Employees Welfare Fund Tourism Employees Welfare Fund Town and Country Planning Board Town and Country Planning S39 9 [Issue 7]

10 Statutory Bodies (Accounts and Audit) FIRST SCHEDULE continued s under which established/set up Trade Union Trust Fund Trade Union Trust Fund Training and Employment of Disabled Persons Board Training and Employment of Disabled Persons Trust Fund for Specialised Medical Care Trust Fund for Specialised Medical Care Université des Mascareignes Université des Mascareignes University of Mauritius University of Mauritius University of Technology, Mauritius University of Technology, Mauritius Urdu-speaking Union Urdu-speaking Union Vallée d'osterlog Endemic Garden Vallée d'osterlog Endemic Garden Foundation Foundation Waste Water Management Authority Waste Water Management Authority World Hindi Secretariat World Hindi Secretariat [First Sch., previously Sch., repealed and replaced by s. 22 (m) of 1 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; amended by s. 19 (f) of 20 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; s. 26 (f) (i) of 26 of 2013 w.e.f. 1 January 2014; repealed and replaced by s. 17 (4) (e) of 1 of 2015 w.e.f. 1 January 2015; amended by 11 of 2015 w.e.f. 26 December 2015.] SECOND SCHEDULE [Section 6A (3)] PART I Established/Set up under the Agricultural Marketing Board Mauritius Agricultural Marketing Beach Authority Beach Authority Board of Investment Investment Promotion Central Electricity Board Central Electricity Board Central Water Authority Central Water Authority Competition Commission Competition Employees Welfare Fund Employees Welfare Fund Financial Reporting Council Financial Reporting Food and Agricultural Research and Extension Institute Food and Agricultural Research and Extension Institute Gambling Regulatory Authority Gambling Regulatory Authority Human Resource Development Council Human Resource Development Independent Broadcasting Authority Independent Broadcasting Authority Information and Communication Technologies Authority Information and Communication Technologies Irrigation Authority Irrigation Authority Mahatma Gandhi Institute Mahatma Gandhi Institute Mauritius Broadcasting Corporation Mauritius Broadcasting Corporation Mauritius Cane Industry Authority Mauritius Cane Industry Authority continued on page S39 13 [Issue 7] S39 10

11 Revised Laws of Mauritius SECOND SCHEDULE continued Established/Set up under the Mauritius Examinations Syndicate Mauritius Examinations Syndicate Mauritius Film Development Corporation Mauritius Film Development Corporation Mauritius Institute of Education Mauritius Institute of Education Mauritius Institute of Health Mauritius Institute of Health Mauritius Institute of Training Development Mauritius Institute of Training Development Mauritius Meat Authority Meat Mauritius Museums Council Mauritius Museums Council Mauritius Oceanography Institute Mauritius Oceanography Institute Mauritius Ports Authority Ports Mauritius Qualifications Authority Mauritius Qualifications Authority Mauritius Research Council Mauritius Research Council Mauritius Revenue Authority Mauritius Revenue Authority Mauritius Society for Animal Welfare Animal Welfare Mauritius Standards Bureau Mauritius Standards Bureau Mauritius Tourism Promotion Authority Mauritius Tourism Promotion Authority National Computer Board National Computer Board National Economic and Social Council National Economic and Social Council National Productivity and Competitiveness Council National Productivity and Competitiveness Council National Transport Corporation National Transport Corporation Open University of Mauritius Open University of Mauritius Outer Islands Development Corporation Outer Islands Development Corporation Private Secondary Schools Authority Private Secondary Schools Authority Public Officers Welfare Council Public Officers Welfare Council Rabindranath Tagore Institute Rabindranath Tagore Institute Rajiv Gandhi Science Centre Trust Fund Rajiv Gandhi Science Centre Trust Fund Road Development Authority Road Development Authority Rose Belle Sugar Estate Board Rose Belle Sugar Estate Board Small and Medium Enterprises Development Authority Small and Medium Enterprises Development Authority State Trading Corporation State Trading Corporation Sugar Industry Labour Welfare Fund Sugar Industry Labour Welfare Fund Sugar Insurance Fund Board Sugar Insurance Fund Tertiary Education Commission Tertiary Education Commission Tourism Authority Tourism Authority Trust Fund for Specialised Medical Care Trust Fund for Specialised Medical Care Université des Mascareignes Université des Mascareignes University of Mauritius University of Mauritius S39 13 [Issue 6]

12 Statutory Bodies (Accounts and Audit) SECOND SCHEDULE continued Established/Set up under the University of Technology, Mauritius University of Technology, Mauritius Waste Water Management Authority Waste Water Management Authority [Part I inserted by s. 19 (f) of 20 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; amended by GN 160 of 2012 w.e.f. 1 August 2010; s. 17 (j) of 10 of 2010 w.e.f. 1 January 2011; GN 210 of 2011 w.e.f. 17 December 2011; s. 65 (3) (b) of 40 of 2011 w.e.f. 19 March 2011; r. 4 (a) of GN 198 of 2012 w.e.f. 19 March 2012; s. 37 (2) (a) (ii) of 4 of 2012 w.e.f. 6 September 2012; s 27 (b) (i) of 27 of 2012 w.e.f. 22 December 2012; s. 47 (2) (b) of 19 of 2013 w.e.f. 30 October 2013; s. 26 (4) (b) of 3 of 2013 w.e.f. 26 November 2013; s. 26 (g) of 26 of 2013 w.e.f. 1 January 2014; s. 22 (6) (b) of 21 of 2013 w.e.f. 14 February 2014.] PART II Established/Set up under the Aapravasi Ghat Trust Fund Aapravasi Ghat Trust Fund Bus Industry Employees Welfare Fund Bus Industry Employees Welfare Fund Chagossian Welfare Fund Chagossian Welfare Fund Civil Service Family Protection Scheme Board Civil Service Family Protection Scheme Conservatoire de Musique François Mitterand Trust Fund Conservatoire de Musique François Mitterand Trust Fund Construction Industry Development Construction Industry Development Board Board Early Childhood Care and Education Authority Early Childhood Care and Education Authority English-speaking Union English-speaking Union Export Processing Zones Development Authority Export Processing Zones Development Authority Fashion and Design Institute Fashion and Design Institute Fishermen Investment Trust Fishermen Investment Trust Fishermen Welfare Fund Fishermen Welfare Fund Hindi-speaking Union Hindi-speaking Union Islamic Cultural Centre Trust Fund Islamic Cultural Centre Trust Fund Law Reform Commission Law Reform Commission Le Morne Heritage Trust Fund Le Morne Heritage Trust Fund Loïs Lagesse Trust Fund Loïs Lagesse Trust Fund Malcolm de Chazal Trust Fund Malcolm de Chazal Trust Fund Manufacturing Sector Workers Welfare Fund Manufacturing Sector Workers Welfare Fund Marathi-speaking Union Marathi-speaking Union Mauritian Cultural Centre Trust Mauritian Cultural Centre Trust Mauritius Council of Registered Librarians Mauritius Council of Registered Librarians Mauritius Ex-Services Trust Fund Mauritius Ex-Services Trust Fund Mauritius Marathi Cultural Centre Trust Mauritius Marathi Cultural Centre Trust [Issue 6] S39 14

13 Revised Laws of Mauritius SECOND SCHEDULE continued Established/Set up under the Mauritius Sports Council Sports Mauritius Tamil Cultural Centre Trust Mauritius Tamil Cultural Centre Trust Mauritius Telugu Cultural Centre Trust Mauritius Telugu Cultural Centre Trust Media Trust Media Trust National Adoption Council National Adoption Council National Agency for the Treatment and Rehabilitation of Substance Abusers National Agency for the Treatment and Rehabilitation of Substance Abusers National Art Gallery National Art Gallery National Children s Council National Children s Council National Council for Drug-Free Sports Sports National Council for the Rehabilitation of Disabled Persons National Council for the Rehabilitation of Disabled Persons National Heritage Fund National Heritage Fund National Human Rights Commission Protection of Human Rights National Institute for Co-operative Co-operatives Entrepreneurship National Institute of Sports Sports National Library National Library National Solidarity Fund National Solidarity Fund National Women s Council National Women s Council National Women Entrepreneur Council National Women Entrepreneur Council National Women s Sports Commission Sports National Youth Council National Youth Council Nelson Mandela Centre for African Culture Trust Fund Nelson Mandela Centre for African Culture Trust Fund Professor Basdeo Bissoondoyal Trust Fund Professor Basdeo Bissoondoyal Trust Fund Ramayana Centre Ramayana Centre Rights Management Society Copyright Seafarers Welfare Fund Seafarers Welfare Fund Senior Citizens Council Senior Citizens Council Sir Seewoosagur Ramgoolam Botanic Garden Trust Sir Seewoosagur Ramgoolam Botanic Garden Trust Sir Seewoosagur Ramgoolam Foundation Sir Seewoosagur Ramgoolam Foundation Small Farmers Welfare Fund Small Farmers Welfare Fund St Antoine Planters Co-operative Trust St Antoine Planters Co-operative Trust Sugar Cane Planters Trust Sugar Cane Planters Trust Tamil-speaking Union Tamil-speaking Union Telugu-speaking Union Telugu-speaking Union Tourism Employees Welfare Fund Tourism Employees Welfare Fund Town and Country Planning Board Town and Country Planning S39 15 [Issue 6]

14 Statutory Bodies (Accounts and Audit) SECOND SCHEDULE continued Established/Set up under the Trade Union Trust Fund Trade Union Trust Fund Training and Employment of Disabled Persons Board Training and Employment of Disabled Persons Urdu-speaking Union Urdu-speaking Union Vallée d Osterlog Endemic Garden Vallée d Osterlog Endemic Garden Foundation Foundation World Hindi Secretariat World Hindi Secretariat [Part II inserted by s. 19 (f) of 20 of 2009 w.e.f. 1 August 2010 in respect of the financial year 2011 and in respect of every subsequent financial year; amended by s. 17 (j) of 10 of 2010 w.e.f. 1 January 2011; r 4 (b) of GN 198 of 2012 w.e.f. 19 March 2012; s. 27 (b) (ii) of 27 of 2012 w.e.f. 22 December; s. 47 (2) of 28 of 2013 w.e.f. 14 January 2014; s. 35 (2) (b) of 29 of 2012 w.e.f. 1 March 2014.] [Issue 6] S39 16